Bread ovens

HQ 086533 May 15, 1990 CLA-2 CO:R:C:G 086533 JMH CATEGORY: Classification TARIFF NO.: 8516.60.40 Herbert J. Lynch, Esq. Sullivan & Lynch, P.C. 156 State Street Boston, Massachusetts 02109 RE: Bread ovens Dear Mr. Lynch: This is in response to you February 14, 1990 request for a classification ruling under the Harmonized Tariff Schedule of the United States Annotated ("HTSUSA") concerning certain bread ovens. The ruling request was on behalf of Welbilt Corporation. FACTS: The merchandise in question are three models of bread ovens imported by Welbilt Corporation. The ovens are to be manufactured in Japan. The models to be classified are Model ABM-100 (The Bread Machine), Model ABM-300 (The Bread Oven - Auto Bakery); and Model ABM-350 (The Bread Oven - Auto Bakery). Model ABM-100 is an electric bread baking oven for use in the home. All varieties of bread may be baked in the oven. Along with baking the bread, the ABM-100 also mixes and kneads the bread dough. The unit includes a small microcomputer for automatic operation of the functions. The automatic cycle can be overridden for manual control of the functions. Model ABM-300 has similar functions to the ABM 100. Bread can be both prepared and baked within the ABM-300. The difference between the models is that the ABM 300 is smaller in both weight and dimension than the ABM-100. Model ABM-350 only differs from the ABM-300 in color and size. -2- ISSUE: What is the appropriate classification under the HTSUSA for the Weltbilt bread ovens? LAW AND ANALYSIS: The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUSA, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes..." The three bread oven models perform several functions. They mix the ingredients, knead the dough, and bake the bread. Section XVI, Note 3, HTSUSA, states that "...machines adapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function." It is the opinion of this office that the three models of bread ovens are composite machines within the meaning of Section XVI, Note 3. The principal function of the ABM-100, ABM-300, and ABM-350 is the baking function. The dough may be mixed and kneaded outside of the oven, but must be baked within the oven. Therefore, the three models are to be classified as ovens. The appropriate classification in this instance is within subheading 8516.60.40, HTSUSA. This classification describes "...other electrothermic appliances of a kind used for domestic purposes...Other ovens...Cooking stoves, ranges and ovens..." HOLDING: The Weltbilt bread ovens, Model ABM-100, Model ABM-300, and Model-350 are composite machines. All three models are capable of performing several alternative and complementary functions. The principal function of the models is as an oven. The appropriate classification for the bread ovens is within subheading 8516.60.40, HTSUSA. This classification describes "...other electrothermic appliances of a kind used for domestic purposes...Other ovens...Cooking stoves, ranges and ovens..." Sincerely, John Durant, Director Commercial Rulings Division